2015 (7) TMI 999

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....vocate For the Respondent : Mr. Sunish Bindlish, Advocate ORDER S. J. Vazifdar, A.C.J. (Oral) We would assume that there was a genuine mistake on the part of the parties, especially the appellant. The show cause notice inter alia stated as follows:- "As per the aforesaid circular and the Rule 57CC of the Central Excise Rules, simultaneous availment of S.S.I. exemption for home consumption....

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....the final production stage for export production as well as for home consumption production in violation of the Rule 57CC of the Central Excise Rules, 1944 and the Board's Circular No. 323/39/97-CX dated 14/7/97." Learned counsel for the appellant contended that the respondent has rejected the claim only on the ground that the appellant had not maintained the separate accounts and inventory ....

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.... is the fact that the appellant's invoices indicated the product to be alloys bars whereas the stock register refers to the goods as steel. It would be necessary initially at least for the appellant to establish that the goods were the same. In the circumstances, it is only fair that the appellant has an opportunity of establishing its claim on merits. It is clarified that the appellant would....